Políticas de Precio

§41.1 Sale to Lien Holders.

(a) All alcoholic beverages are subject to levy and other judicial process the same as any other personal property under the general laws of the state.

(b) Sale thereof may be to lien holders and to permittees and licensees who are privileged to purchase and sell the same.

(c) In all instances after such sale has been made the person making such a sale shall notify the administrator at Austin, giving the date of sale, the names and address of both the original owner and the purchaser, an inventory of the beverages sold and the name of the lien holder or lien holders. A lien holder who is not a licensee or permittee and who purchases the same or who procures title thereto in any other lawful manner, shall dispose of such alcoholic beverages within 30 days after acquiring title thereto, provided however, that the administrator may grant an additional time for good cause shown.

(d) As a condition precedent to making such resale the lien holder shall apply to the administrator for permission to make such sale. The application shall show the name and

address of the intended purchaser, the number of his license or permit, the amount of beverages and kind to be sold and date and manner in which he procured title thereto.

§41.2 Sale by Carrier.

(a) Any person authorized to transport the same may sell, in accordance with law, any alcoholic beverage which he acquires by reason of unpaid charges, to any permittee or licensee who is privileged to import and sell such alcoholic beverage.

(b) Any person contemplating such sale, shall first make application to the administrator at Austin, setting out the facts regarding such shipment, the names and addresses of the consignor and consignee, the name and address of the proposed purchaser, and the amount of the charges due.

(c) No person shall sell or offer for sale any alcoholic beverages for unpaid charges except in the manner herein provided.

§41.3 Sale after Cancellation or Expiration of License or Permit.

(a) In the event any permit or license granted under the code is cancelled, the permittee or licensee is authorized within 30 days thereafter to sell or dispose of in bulk to a permittee or licensee authorized to purchase and sell same the remainder of stock of alcoholic beverages on hand at the time of the cancellation.

(b) If a necessity exists for a longer period, written permission must be procured from the administrator. The application for such permission shall specify the reasons.

(c) No sale or disposition of liquor or beer may be made by either a permittee or licensee after the date on which the permit or license expires by reason of its own terms unless written permission is procured from the administrator.

(d) In all cases where alcoholic beverages are disposed of or sold in bulk as herein set out, a sworn inventory signed and acknowledged by both the seller and the purchaser shall be mailed to the administrator at Austin, Texas.

(e) No person shall dispose of any alcoholic beverages after the expiration or termination of a permit or license except in the manner and within the time as herein specified.

§41.4 Mixed Beverage Permittee -- Voluntary Cancellation.

(a) A holder of a mixed beverage permit who desires to discontinue business may dispose of his inventory on hand in the following manner:

(1) The permit shall be submitted to the commission for cancellation.

(2) A bill of sale shall be prepared showing the complete inventory of alcoholic beverages on hand. The inventory shall show the brand and size of each container of alcoholic beverages and the identification stamp number affixed to each container of distilled spirits.

(3) The selling mixed beverage permit holder shall obtain permission to make the sale to another permit holder from the district supervisor of the commission in the district where the selling permittee is located.

(4) Both the selling permittee and the purchasing permittee shall sign the bill of sale under oath before a notary public swearing to the correctness of the sales transaction. A copy of

(5) All alcoholic beverages shall be sold in one single sale to a holder of a mixed beverage permit.

(b) A holder of a mixed beverage permit who holds more than one such permit and who submits one of his permits to the commission for cancellation and desires to transfer the alcoholic beverages on hand at the place covered by the permit sought to be cancelled shall do the following:

(1) Notify the district supervisor of the commission in the district where each permit is located and obtain approval.

(2) Submit the proper permit to the commission for cancellation.

(3) Prepare and submit a complete inventory of alcoholic beverages on hand showing the brand and size of container of each alcoholic beverage and the identification stamp number affixed to each container of distilled spirits.

(4) Sign the inventory under oath before a notary public swearing to the correctness of the facts stated therein. A copy of the inventory shall be submitted to the district office of the commission.

SUBCHAPTER B. EXPORTS OF LIQUOR §41.11 Records in General.

(a) Permittees authorized to export distilled spirits and wines shall make a sworn application in triplicate for permission for each export shipment of distilled spirits or wine on such forms as may be prescribed by the administrator and shall give all information required by such form and shall present all three copies to a representative of the commission in the district where located. The applicant shall attach to such application an order signed by the purchaser of the distilled spirits or wines or in case of return to a distillery or manufacturer a letter of authority.

(b) The representative of the commission will immediately inspect such shipment intended for export, checking the same with the information in the application. If such shipment is in conformity with every requirement, the distilled spirits or wines may then be delivered to a common carrier, holding a carrier's permit, or if the applicant is the holder of a private carrier permit, such distilled spirits or wines may be transported and exported upon vehicles described in the application of such private carrier permit. Only common carriers holding a carrier permit and holders of a private carrier permit are privileged to transport for export distilled spirits and wines.

(c) If an export shipment of distilled spirits or wines is transported upon vehicles under a private carrier permit, the permittee must also obtain verification of the receipt of the

merchandise from the state liquor authority in the state where the shipment is received. Verifications of this type must be kept on file by the permittee for inspection by any representative of the commission.

(d) After the inspection of such export shipment by the commission's representative, he shall approve all three copies of the application. The applicant shall retain one copy and send the original and one copy to the office of the commission at Austin, Texas, as an attachment to his monthly report of distilled spirits and wines received and disposed of. To the original he shall at- tach a copy of the invoice covering the shipment to the consignee and a copy of the bill of lading furnished by the carrier permittee, or a copy of the invoice furnished by the private carrier permittee.

(e) No person shall export any distilled spirits or wines in any manner other than as herein specified.

SUBCHAPTER C. RECORDS AND REPORTS BY LICENSEES AND PERMITTEES §41.20 Timely Filing of Reports.

With respect to all tax reports required under the Texas Alcoholic Beverage Code, Chapter 201, or this chapter, a person filing a report or making a tax payment complies with the filing

requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person.

§41.21 Industrial Permits.

(a) Purchase and sale.

(1) Holders of industrial permits may purchase or otherwise acquire wine and vinous liquor in containers of not less than one gallon without payment of state tax from the holders of permits in Texas, authorizing the manufacture or importation of wines, subject to restrictions herein provided and conditioned that such wine and vinous liquor shall be used for no purpose other than the compounding or manufacture of medicines and food products.

(2) Holders of class A winery permits, class B winery permits, wholesaler's permits, class B wholesaler's permits and wine bottler's permits may sell to the holders of industrial permits wine and vinous liquor in containers of not less than one gallon without payment of state tax and subject to restrictions herein provided.

(b) Report-receiving.

(1) Each holder of an industrial permit shall make a monthly report to the commission on a form prescribed by the administrator (Industrial Receiving Record Wine).

(2) The report shall be made and filed by the permittee with the commission at its office in Austin, Texas, on or before the 15th day of the month following the calendar month for which the report is made and shall show the following:

(A) A full and complete record of all wine and vinous liquors received or possessed.

(B) The date received. (C) From whom received.

(D) Point of origin of the shipment. (E) Date of invoice.

(F) Seller's invoice number.

(G) Total number and size of containers received.

(H) The total amount in wine gallons of wine containing not more than 14% alcohol by volume.

(I) The same information in regard to wine received containing over 14% alcohol by volume and not more than 24% of alcohol by volume.

(J) The name of the carrier making delivery.

(4) The permittee shall give all information required to be reported on the prescribed form and the report shall be signed and sworn to by the permittee or his duly authorized

representative before a notary public or other officer authorized to administer oaths. (c) Report-manufacturing.

(1) Each holder of an industrial permit shall make a monthly report to the commission on a form prescribed by the administrator (Industrial Manufacturing Report).

(2) The report shall be made and filed by the permittee with the commission at its offices in Austin, Texas, on or before the 15th day of the month following the calendar month for which the report is made and shall show:

(A) a full and complete record of all wine and vinous liquor received and used in the compounding or manufacture of medicines or food products during the month for which such report is made;

(B) the date of each day's operation; (C) the opening inventory in wine gallons; (D) receipts in wine gallons;

(E) wine gallons used in the compounding or manufacture of medicines or food products;

(F) closing inventory in wine gallons;

(G) total packages of resultant products, stating number and size of packages, that is, in case of bottles, fluid content; in case of packages, ounces or pounds and ounces;

(H) name of product manufactured; and

(I) the same information to be reported separately on wines in each tax classification.

(3) On the closing day of the month for which the report is made an actual physical inventory shall be made of all wine on hand and results posted on the form directly below the figures shown on the closing day of the month, all wine to be considered as wine on hand until the product is packaged.

(4) Entries shall be made on this report within 48 hours after the date that any such wines are received or packaged.

(5) The permittee shall give all information required to be reported on the form and the report shall be signed and sworn to by the permittee or his duly authorized representative before a notary public or other officer authorized to administer oaths.

(d) Report not required. Holders of industrial permits who do not purchase or handle wine or vinous liquors in any way shall not be required to make the reports herein required.

§41.23 Basic General Records Required.

(a) It shall be unlawful for any brewer, distiller, winery, rectifier, wholesaler, Class B wholesaler, package store, industrial permittee, wine bottler, beer manufacturer, or beer distributor to fail or refuse to keep at each place of business, for a period of two years, for the inspection at all times of the commission or its authorized representatives, a complete record of all alcoholic beverages manufactured, distilled, sold, purchased, received, blended or bottled, including all invoices, bills of lading, way bills, freight bills, express receipts, and all other shipping records furnished by the carrier and the seller or shipper of said alcoholic beverages; and in addition thereto, a book record in a well bound book which will provide complete information of all alcoholic beverages manufactured, purchased, or received, the name and address of the person from who purchased and from who received, the point from which shipped

or delivered, the point at which received, the quantity and kind of beverage received, and inventories on the last day of each month, showing the quantity and kind of beverage on hand. The inventories herein required shall not apply to package store permittees. Wine and beer retailers other than for railroad cars shall be required to keep the records only as to wine purchases.

(b) It shall be unlawful for any brewer, distiller, winery, rectifier, wholesaler, Class B wholesaler, wine bottler, beer manufacturer, or beer distributor, to fail or refuse to keep at each place of business, for a period of two years for the inspection at all times of the commission or its authorized representatives, a complete record of each and every sale or distribution of alcoholic beverages, upon an invoice to be furnished by said permittee or licensee, which invoice shall be issued in consecutive numbered order. Said invoice shall show the date of sale or distribution, the purchaser and his address, the means of delivery, the name of the carrier, if delivered by common carrier, the quantity, price, container size and brand name of alcoholic beverage sold and in addition thereto the said invoice shall be supported by the receipts or other records furnished by the carrier of such alcoholic beverage. Alcohol percentage by volume or an approved symbol or statement must be included in the product description for malt beverages containing more than four percent alcohol by weight. Such invoice or a copy thereof shall be delivered to the purchaser and a copy shall be kept by the permittee or licensee making the sale. Invoices must be printed and numbered and issued in consecutive numbered order, and the copies thereof shall be kept for a period of at least two years.

(c) Each purchaser of tax free alcohol shall keep for inspection of the commission or its authorized representatives all invoices of such purchases for a period of at least two years.

Note: Amendment Adopted: July 24, 2012; Effective Date: August 26, 2012 §41.24 Liquor Prescriptions--Physician's Permits.

Note: Repeal Adopted: March 24, 2015; Effective Date: April 14, 2015 §41.25 Records To Be Kept Separate.

(a) It shall be unlawful for any permittee or licensee to issue or receive an invoice for any alcoholic beverage wherein an invoice is required by law or by a rule of the commission unless the same bears the exact trade name of the issuing permittee or licensee and the receiving permittee or licensee, if any.

(b) It shall be unlawful for any person who owns more than one business operating under separate permits or licenses or a single business operating at two or more locations under separate permits or licenses to fail to keep separate records for each such business or place of business.

(c) Each permittee and licensee who is also engaged in any other kind of business shall make and keep all records required by the Alcoholic Beverage Code or by rule for his alcoholic

beverage business separate and apart from any and all other records.

(d) All such records shall be kept for a period of at least two years, and shall be kept open for inspection by the commission or its authorized representatives during reasonable office hours. (e) If any false entry or alteration whatever is made in said records, same shall be a violation

§41.26 Railway Cars--Tax Returns.

Each operator of railway buffet, club or dining cars in Texas shall within 20 days after the close of each calendar month file with the commission at Austin, Texas, a sworn report of the amount of wine and beer sold in Texas during such period for which the state excise tax upon such wine and beer is due, and shall attach thereto payment of the full amount due.

§41.27 Tax Credit--Wine Processing.

(a) A holder of a wine bottler's or winery permit who possesses wine on which the state excise tax has been paid and which is to be refiltered, reconditioned, or destroyed and who desires to be reimbursed for the state tax may notify the district supervisor of the commission. The district supervisor shall assign one or more inspectors to make an inventory of the amount of wine to be reconditioned, refiltered, or destroyed.

(b) The inventory report shall be executed in quadruplicate on a form furnished by the commission. Such form shall show: date; number and size of containers; trade name of permittee; permit number; class of permit; address and amount of tax paid on such wine. The report shall be signed and sworn to before a notary public or other officer authorized to

administer oaths by the said permittee or his authorized representative. The de facto original and two other originals shall be sent by the inspector to the administrator and the fourth original given the permittee and retained by him in his permanent file for a period of two years. (c) The inventory shall be construed to be a request by the permittee for tax credit. If the administrator approves the request, he shall notify the permittee in writing. After receiving such written notice, the permittee may, on his next succeeding payment of the state excise tax on wine, deduct from his remittance any tax credit then existing on the account. If the administrator refuses the request in whole or in part he shall notify the permittee in writing and shall state therein the reason therefor.